Argumentteja auditoinnista

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Arguments about Auditing

The application of the doctrines of new management with its emphasis on efficiency, accountability and auditing has had dramatic effects on the university system and the social conditions of scientific intellectual activities. The article argues that the application of double bookkeeping and the reduction of the effects of the totality of social activities of the scientific community to singularised entries are based on a virtual logic reminiscent of magic. It presupposes a universal causality from its impoverished model to all levels of complex scientific practice and this kind of presupposition is, according to Claude Lévi-Strauss, at the heart of magic. In the state university system of Finland this leads to total reorganization of scientific activities and higher education, to externally determined, short term organizational forms, and this constant reorganization ultimately undermines the basis of scientific communities and thus the knowledge which was the product of the activities of these communities.